California Revenue and Taxation Code

§ 13820.3

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 13820.3Div. 2 · Part 8 · Ch. 7 · Art. 7

Statute text

View on leginfo.ca.gov

The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.

Legislative history

Added by Stats. 1982, Ch. 1535, Sec. 15.